Manufacturing Company manufactures blue rugs, using wool and dye as direct materials. One rug is budgeted to use 43 skeins of wool at a cost of $ 6 per skein and 0.8 gallons of dye at a cost of $ 5 per gallon. All other materials are indirect. At the beginning of the year Xu has an inventory of 454 comma 000 skeins of wool at a cost